The tariff classification of gloves from China.

N224416 August 2, 2012 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6216.00.4600; 6216.00.5820 Ms. Lara A. Austrins Rodriguez O’Donnell Gonzalez & Williams, P.C. 8430 West Bryn Mawr Ave., Suite 525 Chicago, IL 60631 RE: The tariff classification of gloves from China. Dear Ms. Austrins: In your letter dated June 29, 2012, you requested a tariff classification ruling, on behalf of your client, NTA Enterprise, Inc. The submitted samples will be returned. Style 777-YB-900 is a boy’s full fingered glove constructed of an outer shell of 100 percent woven polyester. The glove features a reinforced PVC patch approximately 2 inches in width sewn on the inside over the knuckle area, a synthetic polyurethane patch sewn across the palm and extending and covering the palmside of the thumb. You state the glove also features an inner waterproof barrier between the lining and outer shell, fourchettes, an elasticized wrist, and a hook and clasp. The cumulation of features on the glove shows a design for use in the sport of skiing. Style 763-B-900 is a boy’s mitten with an outer shell constructed of 100 percent woven polyester. The mitten has a reinforced PVC patch approximately 2 inches in width sewn on the inside over the knuckle area, a synthetic polyurethane patch across a portion of the palm and also one on the backside of the fingertips, excluding the thumb. You state the glove also features an inner waterproof barrier between the lining and outer shell, an elasticized wrist on the palmside, an adjustable web belt closure on the backside of the wrist and a mini closure clasp. The cumulation of features on the glove shows a design for use in the sport of skiing. Style 752-200 is a men’s full fingered glove constructed of an outer shell of 100 percent woven polyester fabric, which you state is laminated to a water resistant, windproof, breathable polyurethane membrane. The glove has a reinforced PVC patch approximately 2 inches in width sewn on the inside over the knuckle area, synthetic polyurethane patches across the center of the palm and on the five fingertips, fourchettes, a knit nylon cuff, an elasticized wrist and a hook and clasp. In your letter, you assert that the gloves are ski gloves. Although style 752-200 may technically meet the criteria for ski gloves as described in the case of Stonewall Trading Company v. United States, 64 Cust. Ct. 482, C.D. 4203 (1970), these gloves would not be effective in protecting the wearer’s hands from water and moisture. The fourchettes, the sidewalls of the little finger and forefinger and two small inserts on the backside are constructed of knit fabric to which snow tends to adhere. The fabric will easily absorb water and allow that water to pass onto the hands of the wearer. In this regard, the gloves are not practical for use in skiing.   The applicable subheading for styles 777-YB-900 and 763-B-900 will be 6216.00.4600, Harmonized Tariff Schedule of the United States (HTSUS),  which provides for Gloves, mittens and mitts: other: of man-made fibers: other gloves, mittens and mitts, all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for style 752-200 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts: other of man made fibers: other: with fourchettes…other. The rate of duty will be 20.7 cents per kilogram plus 10.4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Ivers at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division